Maryland Statutes
§ 13-706.1
Maryland § 13-706.1
This text of Maryland § 13-706.1 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 13-706.1 (2026).
Text
If a person is required to provide an annual withholding reconciliation report under § 10–911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully:
(1)fails to provide a required annual withholding reconciliation report; or
(2)provides a false annual withholding reconciliation report.
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Bluebook (online)
Maryland § 13-706.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-706.1.